Per V.K. Agrawal : In these seven appeals preferred by the Revenue, the issue involved is whether the penalties under Section 114 of the Customs Act are imposable on the Departmental Officers, namely, Shri W.L. Hang Shing, Assistant Collector, Shri M.I. Khan, Superintendent and Shri R.K. Sharma, Inspector.

2. We heard Shri V. Lakshmi Kumaran, learned Advocate of Shri Hang Shing, Shri K.K. Anand, learned Advocate for Shri M.I. Khan and Shri J.P. Kaushik, learned Advocate and Shri V. Valte, learned SDR for Revenue. It transpired that though the Revenue has filed seven appeals against the impugned Order No. 52/KK/96 dated 29.11.96 passed by the Commissioner, the Central Board of Excise Customs has reviewed the same under Section 129D(1) of the Customs Act only in respect of the three Departmental Officers as no penalty under the Customs Act was imposed on them. We observe that it is specifically mentioned in the Review Order No. 222-R/97 dated 20.11.1997 that "The Commissioner has erred in dropping the proceedings against the Departmental Officers and the Order is not proper and legal on this count" and the Board has, therefore, directed the Commissioner "to apply to the CEGAT,